TMI Blog1987 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 84.61(2) as non-return valves. The learned Collector negatived their plea for the reason that the tube valves were different from the non-return valves inasmuch in the B.T.N. the two were separately mentioned. 3. The learned advocate for the appellants pleaded that the goods were in the nature of non-return valves and were made of corrosion resistant material. He stated that both non-return and corrosion resistant valves were covered under Heading 84.61(2). He conceded that the plea that the valves were corrosion resistant was not taken before the lower authority. On a query from the Bench, he stated that he has no catalogue to show that valves imported were made of corrosion resistant material. He, however, drew out attention to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sure valves with resilient seals, the seal inserts must be designed to prevent extrusion or displacement of the seal. It was pointed out to him that in case of tube valves air under pressure could be injected into tube and also it could be drawn out. In that view of the matter how the valves can be considered as non-return valves. He stated in case of non-return valves, the essential requirement is that the flow of liquid or gas should take place in one direction and there exists an arrangement therein for flow of these in the reverse direction also in case of need. 4. Learned SDR, Shri Gopinath, stated that the goods imported were the tube valves also known as tyre valves. He stated that these valves have not been specified by name in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch valves are known in the trade as non-return valves. The suppliers have also not described these so. 6. The learned advocate for the appellants explained that the valves allow passage of the air in the tube under pressure and the flow of this air is undirectional and thus the valves satisfy the essential criterion of the non-return valves. It is a well known fact that from the tube air can also be taken out by the same mechanism as by which it is filled in, i.e., by creating a differential pressure at the mouth of the valve. Free flow of the air can take place both ways. The evidence as to the nature of non-return valves as produced by the appellants does not in any way show that functionally tube valves fall in the same category as de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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